Related Idea (relate + idea)

Distribution by Scientific Domains


Selected Abstracts


,Clarity' Begins at Home: An Examination of the Conceptual Underpinnings of the IAASB's Clarity Project

INTERNATIONAL JOURNAL OF AUDITING, Issue 3 2010
Ian Dennis
This paper examines the IAASB's policy proposals arising out of their review of the drafting conventions in auditing standards that has become known as the Clarity Project. The objectives of the Project and how they changed during its evolution are reviewed. One motivation for the Project was to ensure that auditing standards drafted by the IAASB are ,principles-based'. The failure to adequately consider the meaning of ,principles-based standards' was responsible for a lack of clear focus on what was wanted from the Project. This resulted in two main objectives for the Project. The first was a search for fundamental principles of auditing that was incompletely realized, officially abandoned and subsequently covertly pursued in the revisions made to ISA 200. The second was a desire to promulgate standards that were ,objectives-based' or ,principles-based'. Unfortunately, there was inadequate enquiry into the idea of an objective and the related idea of ,objectives-based' standards. The paper clarifies their nature. It examines the idea of a conceptual framework for auditing and the explanations of objectives and ,objectives-based' standards that emerged during the evolution of the Project. It considers the ideas objectives in ISAs, requirements and explanatory material in order to throw light on the nature of auditing standards that contain them. The question of whether an important distinction between ,requirements' and ,presumptive requirements' has been lost between the first and the second Exposure Draft is examined. This distinction can be explained and justified in terms of a distinction between different concepts of rules. It is suggested that the Clarity Project was a missed opportunity. The results are uncertain because there was a failure to undertake adequate conceptual enquiry into some of the concepts that directed its development. A start is made in rectifying this omission in the paper. [source]


Forensic Risk Assessment in Intellectual Disabilities: The Evidence Base and Current Practice in One English Region

JOURNAL OF APPLIED RESEARCH IN INTELLECTUAL DISABILITIES, Issue 4 2000
Stephen Turner
The growing interest in forensic risk assessment in intellectual disability services reflects the perception that deinstitutionalization has exposed more people to a greater risk of offending. However, ,risk' and the related idea of ,dangerousness' are problematic concepts because of connotations of dichotomous definition, stability and predictability. Assessment instruments in mainstream forensic psychiatry often combine actuarial and clinical data, and increasingly stress the dynamic nature of risk as well as the importance of situational and accidental triggers. Despite this increasing sophistication of research in mainstream forensic psychiatry, the ability to predict future offending behaviour remains very limited. Furthermore, actuarial predictors developed in studies of psychiatric or prison populations may not be valid for individuals with intellectual disabilities. Offending behaviour among people with intellectual disabilities is also hard to circumscribe because it often does not invoke full legal process or even reporting to the police. In order to discover how such problems were reflected in practice, a survey of providers in the North-west Region of England was undertaken. Seventy out of 106 providers identified as possibly relevant to this inquiry responded to a short postal questionnaire. Twenty-nine (42%) respondents , mainly in the statutory sector , reported operating a risk assessment policy relating to offending. The number of risk assessments completed in the previous year varied from none to ,several hundred'. Providers reported three main kinds of problems: (1) resources or service configuration; (2) interagency or interdisciplinary cooperation or coordination; and (3) issues relating to the effectiveness, design and content of assessment. [source]


Options for Electricity Transmission Regulation in Australia

THE AUSTRALIAN ECONOMIC REVIEW, Issue 2 2000
Joshua S. Gans
The pricing of access to electricity transmission networks in Australia is currently under review. Several options have been proposed including those based on nodal pricing and the assignment of transmission rights contracts. As most of the marginal costs of transmission are recovered through wholesale electricity prices we focus on the key issue of regulation and investment incentives. We find that current options are unlikely to be adequate in terms of encouraging socially optimal levels and timing of new transmission investment. As an alternative, we propose a regulatory scheme, based on a related idea by Sappington and Sibley that can overcome this problem. Our scheme can potentially generate first best results and is readily applicable given the current institutional structure of electricity markets in Australia. [source]


Relevance in systems having a fuzzy-set-based semantics

INTERNATIONAL JOURNAL OF INTELLIGENT SYSTEMS, Issue 4 2007
Ronald R. Yager
Future automated question answering systems will typically involve the use of local knowledge available on the users' systems as well as knowledge retrieved from the Web. The determination of what information we should seek out on the Web must be directed by its potential value or relevance to our objective in the light of what knowledge is already available. Here we begin to provide a formal quantification of the concept of relevance and related ideas for systems that use fuzzy-set-based representations to provide the underlying semantics. We also introduce the idea of ease of extraction to quantify the ability of extracting relevant information from complex relationships. © 2007 Wiley Periodicals, Inc. Int J Int Syst 22: 385,396, 2007. [source]